Vandenberghe Rik: what changed
Vandenberghe Rik
Largest movements
- Cash -€33,339
down €33,339 (-12.2%), from €274,101 to €240,762
mainly Debts after one year (-€26,598) and Net result for the year (-€12,422)
- Tangible fixed assets -€17,856
down €17,856 (-4.1%), from €433,392 to €415,536
of which Land and buildings: -€17,077
- Receivables within one year +€9,504
up €9,504 (+5.0%), from €189,465 to €198,968
of which Other amounts receivable: +€9,504
- Debts after one year -€26,598
down €26,598 (-14.6%), from €182,739 to €156,141
- Reserves -€12,422
down €12,422 (-1.8%), from €673,446 to €661,024
of which Distributable reserves: -€12,422
- Gross operating margin -€7,832
down €7,832 (-91.4%), from €8,564 to €732
- Financial income +€6,945
up €6,945 (+180%), from €3,863 to €10,808
- Financial charges -€2,933
down €2,933 (-50.4%), from €5,825 to €2,892
of which Non-recurring financial charges: -€2,607
- Other operating charges -€722
down €722 (-18.3%), from €3,937 to €3,215
- Taxes -€102
no longer reported in 2025 (was €102)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €896,958 | €855,267 | -€41,691 | -4.6% |
| Fixed assets | 21/28 | €433,392 | €415,536 | -€17,856 | -4.1% |
| Tangible fixed assets | 22/27 | €433,392 | €415,536 | -€17,856 | -4.1% |
| Land and buildings | 22 | €432,613 | €415,536 | -€17,077 | -3.9% |
| Furniture and vehicles | 24 | €779 | - | -€779 | |
| Current assets | 29/58 | €463,566 | €439,731 | -€23,835 | -5.1% |
| Amounts receivable within one year | 40/41 | €189,465 | €198,968 | +€9,504 | +5.0% |
| Trade receivables | 40 | €1,276 | €1,276 | = | 0.0% |
| Other amounts receivable | 41 | €188,189 | €197,693 | +€9,504 | +5.1% |
| Cash at bank and in hand | 54/58 | €274,101 | €240,762 | -€33,339 | -12.2% |
| Total equity and liabilities | 10/49 | €896,958 | €855,267 | -€41,691 | -4.6% |
| Equity | 10/15 | €682,131 | €669,709 | -€12,422 | -1.8% |
| Contributions | 10/11 | €8,684 | €8,684 | = | 0.0% |
| Reserves | 13 | €673,446 | €661,024 | -€12,422 | -1.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €671,586 | €659,164 | -€12,422 | -1.8% |
| Amounts payable | 17/49 | €214,827 | €185,558 | -€29,269 | -13.6% |
| Amounts payable after more than one year | 17 | €182,739 | €156,141 | -€26,598 | -14.6% |
| Financial debts | 170/4 | €182,739 | €156,141 | -€26,598 | -14.6% |
| Amounts payable within one year | 42/48 | €32,088 | €29,417 | -€2,671 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €31,261 | €26,598 | -€4,663 | -14.9% |
| Trade debts | 44 | €826 | €2,703 | +€1,877 | +227% |
| Suppliers | 440/4 | €826 | €2,703 | +€1,877 | +227% |
| Taxes, remuneration and social security | 45 | - | €116 | +€116 | |
| Taxes | 450/3 | - | €116 | +€116 | |
| Non-recurring operating income | 76A | €8,600 | - | -€8,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,885 | €17,856 | -€29 | -0.2% |
| Other operating charges | 640/8 | €3,937 | €3,215 | -€722 | -18.3% |
| Gross operating margin | 9900 | €8,564 | €732 | -€7,832 | -91.4% |
| Operating profit (loss) | 9901 | -€13,257 | -€20,338 | -€7,082 | -53.4% |
| Financial income | 75/76B | €3,863 | €10,808 | +€6,945 | +180% |
| Recurring financial income | 75 | €3,863 | €10,808 | +€6,945 | +180% |
| Financial charges | 65/66B | €5,825 | €2,892 | -€2,933 | -50.4% |
| Recurring financial charges | 65 | €3,217 | €2,892 | -€326 | -10.1% |
| Non-recurring financial charges | 66B | €2,607 | - | -€2,607 | |
| Profit (loss) for the period before taxes | 9903 | -€15,219 | -€12,422 | +€2,797 | +18.4% |
| Income taxes | 67/77 | €102 | - | -€102 | |
| Profit (loss) for the period | 9904 | -€15,321 | -€12,422 | +€2,899 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,321 | -€12,422 | +€2,899 | +18.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.